Instead of an inverse relationship between mindfulness and mind wandering, a more nuanced characterization of mindfulness may involve skillful toggling back and forth between conceptual and nonconceptual processes and networks supporting each state, to meet the contextually specified demands of the situation.

Unfortunately, such distinctions fail to acknowledge similarities and interactions between the two states. On the other hand, mindful awareness is frequently described as a focus on present sensory input without cognitive elaboration or emotional reactivity, and is associated with improved task performance and decreased stress-related symptomology. Spontaneous mind wandering is typically associated with self-reflective states that contribute to negative processing of the past, worrying/fantasizing about the future, and disruption of primary task performance. Mind wandering and mindfulness are often described as divergent mental states with opposing effects on cognitive performance and mental health.

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